Wait...

Online Export Import Data Search

Recent Searches: No Recent Searches
Complete Training Video : Click Here

Date: 17-02-2021
Notification No: Circular No. 05 /2021-Customs
Issuing Authority: Indian Customs  
Type: Circular
File No: F. No.450/119/2017-Cus IV
Subject: IGST refunds on exports-extension in SB005 alternate mechanism

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
*****

Circular No. 05 /2021-Customs

Room No. 244A, North Block, New Delhi.
New Delhi, dated 17th February, 2021

To

All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs & Central tax,

Madam/Sir,

Subject: IGST refunds on exports-extension in SB005 alternate mechanism -reg.

Kind reference is invited to Board`s Circulars 5/2018-Cus. dated 23.02.2018, 08/2018 Cus. dt 23.03.2018, 15/2018 Cus. dt 06.06.2018, 22/2018 Cus dt 16.07.2018, 40/2018 Cus. dt 24.10.2018, 26/2019 Cus. dt 27.08.2019 and 22/2020-Cus. dated 21.04.2020 on the above subject of SB005 error resolution.

2. The above-mentioned Board Circulars provide the facility for resolving invoice mis-match errors with officer interface as an alternative measure for the specified period which was further extended, several times, based on representations received from Trade regarding continuance of such error. Last such extension has been granted for the Shipping Bills filed upto 31.12.2019 vide above referred Circular No. 22/2020-Customs dated 21.04.2020.

3. There have been several representations from the Trade to extend the Officer Interface to resolve the genuine error committed during data entry. The issue has been examined. It is noticed that, the quantum of Shipping Bills pending on account of such errors being committed by the Trade have come down significantly, but still it is occurring in some cases resulting in hold- up of IGST refunds.

4. Keeping in view the above factual position, it has been decided as a measure of trade facilitation to keep the Officer Interface available on permanent basis to resolve such errors on payment of specified fee by the exporter. The exporter may avail the facility of correction of Invoice mis-match errors (error code SB-005) in respect of all past shipping bills, irrespective of its date of filling, by following the procedure as provided in the above Circulars, subject to payment of Rs. 1,000/- as fee towards such rendering of service by Customs Officers for correlation and verification of the claim. Necessary amendments have been made in the Levy of Fee (Customs Documents) Regulations, 1970 vide Notification No.17/2021 dated 17th February, 2021.

5. Suitable Trade Notice/ Standing order may please be issued to guide the trade and industry. Difficulty, if any, faced in implementation may be brought to the notice of Board immediately.

Yours faithfully,
F. No.450/119/2017-Cus IV

(Vineeta Sinha)
Joint Commissioner (Customs

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 26-02-2021
Notification No. 25/2021-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seed, Areca nut, Gold & Silver - reg.

Date: 26-02-2021
A.P. (DIR Series) Circular No. 12
Investment by Foreign Portfolio Investors (FPI) in Defaulted Bonds - Relaxations

Date: 25-02-2021
Notification No. 09/2021 -Customs (ADD)
Seeks to amend notification no 29/2017-Customs (ADD) dated 14.06.2017 so as to extend the said notification up to 28.06.2021.

Date: 25-02-2021
Notification No. 10/2021-Customs (ADD)
Seeks to further amend notification No. 2/2016-Customs (ADD) dated 28th Jan, 2016 to extend the levy of Anti-Dumping duty on Melamine originating in or exported from China PR, up to and inclusive of 31st March, 2021.

Date: 25-02-2021
Public Notice No. 40/2015-20
Amendment in Appendix 1B, Hand Book of Procedure 2015-20

Date: 23-02-2021
Notification No. 03/2021-Central Tax
Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.

Date: 23-02-2021
Trade Notice No. 43/2020-2021
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-Mercosur PTA and India-Thailand EHS w.e.f. 25th February 2021

Date: 23-02-2021
Notification No. 20/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 23-02-2021
Notification No. 21/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 22-02-2021
Circular No. 06/2021-Customs
Policy and Guidelines for setting up of Inland Container Depots (ICDs), Container Freight Stations (CFSs) and Air Freight Stations (AFSs)-Reg.



Exim Guru Copyright © 1999-2021 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001